KBA for eSignature is about the signer, not the business.  See: https://proconnect.intuit.com/community/manage-integrations/help/using-esignature-with-business-retu...

The IRS' temporary relief extended the use of digital signatures to a number of business forms and returns that cannot otherwise be signed electronically. Using electronic signatures on forms and returns that are not covered by the relief and, therefore, against the Treas. Regs. could render these invalid. Even Intuit includes a disclaimer in their rollout of eSignature for business returns so that users can't blame them if things go south.

https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue#digi...

https://proconnect.intuit.com/community/manage-integrations/help/using-esignature-with-business-retu...